In Re Leuthold's Estate

(dissenting) — This is an inheritance tax case.

The majority opinion says very little about inheritance taxes and who should pay them. It does explore in considerable detail the character of the community interest in life insurance policies, but it fails to explain how any portion of the cash surrender value of such policies passes to anybody by will or inheritance, which is the taxable event. It expressly overrules In re Knight’s Estate (1948), 31 Wn. (2d) 813, 199 P. (2d) 89.

The author of the Knight Estate opinion had some rather forthright views on the matter of inheritance taxes and *311the…